Implementing Provisions For The Allocation Of Impostaagli Credit Establishments, Travel Agencies And Tour Operators.

Original Language Title: Disposizioni applicative per l'attribuzione del credito d'impostaagli esercizi ricettivi, agenzie di viaggi e tour operator.

Read the untranslated law here: http://www.gazzettaufficiale.it/atto/serie_generale/caricaArticoloDefault/originario?atto.dataPubblicazioneGazzetta=2015-03-23&atto.codiceRedazionale=15A02155&elenco30giorni=false&atto.tipoProvvedimento=DECRETO

The MINISTER of heritage and cultural activities and tourism in consultation with the Minister of economy and finance Saw the art. 9 of Decree-Law May 31, 2014, n. 83, bearing urgent provisions for the protection of cultural heritage, the development of culture and the revival of tourismĀ», converted, with amendments, by law July 29, 2014, n. 106, as amended, which provides for the recognition, for the purposes of the income tax, a tax credit to accommodation establishments, travel agencies and tour operators identified in paragraph 1 of that article. 9, in relation to the costs incurred for investment and development activities set out in paragraph 2; See paragraph 4 of art. 9, which States that by Decree of the Minister of heritage and cultural activities and tourism, in consultation with the Minister of economy and finance, after consulting the Minister of economic development, application of the above provisions are dictated tax relief measure; Having regard to the Decree of the President of the Republic December 22, 1986, no 917, as amended, regarding the consolidated income tax, and in particular articles 61 and 109, regarding the components of business income; Having regard to the Legislative Decree July 9, 1997, n. 241, as amended, laying down rules for simplifying the obligations of taxpayers within the income tax and value added tax, as well as the modernization of the management system of declarations, and in particular art. 17 concerning the offsetting tax credits; Having regard to Council Regulation (EC) no 659/1999 of March 22, 1999 establishing a method of application of art. 108 of the Treaty on the functioning of the European Union, and in particular art. 14, concerning the recovery of unlawful aid; See paragraph 53 art. 1 December 24, 2007, law # 244, as amended, under which the tax credits to be designated under RU of the tax return can be used in the annual limit of 250,000 euros; Having regard to Council Regulation (EU) No 1407/2013 of the European Commission in December 18, 2013, on the application of articles 107 and 108 of the Treaty on the functioning of the European Union to de minimis; Having regard to the Decree-Law March 25, 2010, # 40, urgent financial and tax provisions of upgrading and rationalisation of Community tax collection in compliance, converted, with amendments, by law May 22, 2010, # 73, and in particular art. 1, paragraph 6, concerning procedures for redress in cases of unlawful use of tax credits; Having regard to the order of the Minister of finance December 28, 2012, and subsequent amendments, published in the supplement to the Official Gazette Extraordinary No. 17 n. 303 of December 31, 2012 laying ' approval of sector studies relating to economic activities in the sector of services '; Heard the Minister of economic development, adopt the following decree: Art. 1
Oggetto 1. This Decree identifies the necessary implementing provisions for the allocation of the tax credit referred to in the introduction, with reference, in particular: a) to the types of expenditure eligible, eligible expenditure, as well as the limits to verification criteria and assessment of the effectiveness of expenditure; b) procedures for the eligibility of expenditure to the tax credit, and for its recognition and use; c) recovery procedures in cases of unlawful use of the tax credit; d) methods to ensure compliance with the maximum limit of expenditure.